A BILL to amend and reenact §11A-1-7 of the Code of West Virginia,
1931, as amended; and to amend said code by adding thereto a
new section, designated §11A-1-7a, all relating to the
collection of delinquent real property and personal property
taxes by county sheriffs.

Be it enacted by the Legislature of West Virginia:

That §11A-1-7 of the Code of West Virginia, 1931, as amended,
be amended and reenacted: and that said code be amended by adding
thereto a new section, designated §11A-1-7a, all to read as
follows:

ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES.

§11A-1-7. No collection of current real property taxes until
delinquent real property taxes are paid.

The sheriff, in preparing his or her real property tax
receipts for any current year shall examine and compare them with
the delinquent list for the preceding year in his or her hands, and
if any tract or personal property is found to be delinquent for the
preceding year, he or she shall note the fact on his or her current
receipts and shall decline to receive current taxes on any land or
personal property where it appears to his or her office that a
prior year's taxes real property are unpaid. Acceptance of current
taxes through oversight shalldoes not relieve the owner of any
land or personal property of the liability to pay prior taxes and
penalties imposed for nonpayment.

§11A-1-7a. No collection of current personal property taxes until
delinquent personal property taxes are paid.

The sheriff, in preparing his or her personal property
receipts for any current year shall examine and compare them with
the delinquent list for the preceding year in his or her hands, and
if payment for any personal property is found to be delinquent for
the preceding year, he or she shall note the fact on his or her
current receipts and shall decline to receive current taxes on any
personal property where it appears to his or her office that a
prior year's personal property taxes are unpaid. Acceptance of
current taxes through oversight does not relieve the owner of any
personal property of the liability to pay prior taxes and penalties
imposed for nonpayment.

NOTE: The purpose of this bill is to clearly enunciate the
purposes and current interpretation of the relevant code relating
to the collection of delinquent real property and personal property
taxes by county sheriffs.

Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.